2010 (7) TMI 980

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..... e initiation of proceeding under section 21 are accordingly upheld - petition dismissed - decided against petitioner. - Civil Misc. Writ Petition .635 (Tax) of 2004 , 636 (Tax) of 2004 - - - Dated:- 15-7-2010 - Rajes Kumar Bharati Sapru , JJ. For The Appellant : Rakesh Ranjan Agrawal,Bharat Ji Agarwal,Suyash Agarwal For The Respondent : C.S.C. JUDGMENT: Heard Sri R.R. Agr .....

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..... the petitioner were not found genuine and even the said Form C were never issued to the petitioner. The transactions are not found genuine. Learned counsel for the petitioner has tried to explain the discrepancies. We are of the view that such explanation cannot be examined in the writ jurisdiction and can only be considered by the Assessing Authority in the re-assessment proceedings. In the .....

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